MOBILE, Ala. -- New Chicago Bears coach Marc Trestman was the offensive coordinator for the Oakland Raiders in Super Bowl XXXVIII under Bill Callahan, who is facing allegations that he tried to "sabotage" his team by changing the game plan two days before the game.

The Raiders lost that Super Bowl in 2003 to Jon Gruden's Tampa Bay Buccaneers by a score of 48-21.

Former Raiders receiver Tim Brown made the accusations recently, saying, "We all called it sabotage ... because Callahan and Gruden were good friends" in an interview on Sirius-XM NFL radio.

Approached Wednesday, Trestman, who is in town for the Senior Bowl, declined to comment on Brown’s comments.

Callahan was in his first year as coach of the Raiders. He took over for Gurden, who had been traded to the Bucs. Brown questioned Callahan’s relationship with Gruden when discussing the Raiders’ changeup from a mostly run-heavy game plan to a pass-heavy game plan.

“Callahan had a big problem with the Raiders, you know, hated the Raiders," Brown said in the radio interview. "You know, only came because Gruden made him come. Literally walked off the field on us a couple of times during the season when he first got there, the first couple years. So, really, he had become someone who was part of the staff but we just didn’t pay him any attention. Gruden leaves, he becomes the head coach.

“It's hard to say that the guy sabotaged the Super Bowl. You know, can you really say that? That can be my opinion, but I can't say for a fact that that's what his plan was, to sabotage the Super Bowl. He hated the Raiders so much that he would sabotage the Super Bowl so his friend can win the Super Bowl. That's hard to say, because you can’t prove it.

“But the facts are what they are, that less than 36 hours before the game we changed our game plan. And we go into that game absolutely knowing that we have no shot. That the only shot we had if Tampa Bay didn't show up.”

Former Raiders receiver Jerry Rice supported Browns’ statements in an interview on ESPN.

“For some reason — and I don’t know why — Bill Callahan did not like me,” Rice said. “In a way, maybe because he didn’t like the Raiders, he decided, ‘Maybe we should sabotage this a little bit and let Jon Gruden go out and win this one.’”

Callahan, currently the offensive coordinator of the Cowboys, denied the allegations in a statement.

“There are many people who are disappointed by the outcome of Super Bowl XXXVII, but none more than me,” he said. “While I fully understand a competitive professional football player's disappointment when a game's outcome doesn't go his team's way, I am shocked, saddened and outraged by Tim Brown's allegations and Jerry Rice's support of those allegations made through various media outlets over the last 24 hours.

“To leave no doubt, I categorically and unequivocally deny the sum and substance of their allegations. Like every game I ever coached on the professional or collegiate level, I endeavor to the best of my professional ability to position my team to win," Callahan continued. "To suggest otherwise, especially at this time when it involves the Super Bowl, is ludicrous and defamatory. I have always honored the spirit of competition that drives us to sport as children and, for the lucky few, sustains us in adulthood.

"Any suggestion that I would undermine the integrity of the sport that I love and dedicated my life to, or dishonor the commitment I made to our players, coaches and fans, is flat out wrong. I think it would be in the best interests of all including the game America loves that these allegations be retracted immediately. I want to extend my personal and my family's deep appreciation to the coaches, players and fans who have come forward and thoughtfully spoken out against these ill-conceived allegations.”

Oakland quarterback Rich Gannon completed 24 of 44 passes for 272 yards, two touchdowns and five interceptions. Brown had one reception for nine yards. The Raiders attempted just 11 running plays.